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Bill Amendments

S7158 - Details

S7158 - Summary

Increases the special accidental death benefit paid to a widow or widower or the deceased member's children under the age of eighteen, or if a student, under the age of twenty-three.

S7158 - Sponsor Memo

BILL NUMBER: S7158
SPONSOR: GOLDEN
TITLE OF BILL: An act to amend the general municipal law and the
retirement and social security law, in relation to increasing certain
special accidental death benefits
PURPOSE OR GENERAL IDEA OF BILL:
This legislation extends the escalation of a cost of living increase of
approximately 3% for all line-of-duty widows or widowers for fiscal year
2018-19.
SUMMARY OF PROVISIONS:
This bill amends subdivision c of section 208-f of the General Municipal
Law as amended by Chapter 76 of the Laws of 2017 and subdivision c of
section 361-a of the Retirement and Social Security Law, as amended by
Chapter 76 of the Laws of 2017.

EXISTING LAW:
The law allows special accidental death benefits to be paid to a
deceased members' widow or widower, or children under the age of eigh-
teen or, if a student, under the age of twenty-three, in accordance with
the stated schedule.
JUSTIFICATION:
Since 1978, the Legislature has passed and the Governor signed into law
a cost of living increase and a one-year escalation for all New York
State widows and widowers of police officers and firefighters killed in
the line-of-duty. The intent of the original 1978 law was to increase
their benefits to an amount that would reflect the impact of inflation.
However, the law did not provide for any new cost of living increase
after July 1, 1979.
Since that date, the cost of living has increased well over 3% each
year, including some periods of double-digit inflation. These same
widows and widowers are no longer receiving adequate benefits. This
Legislation does not totally cover the present inflation spiral, but it
at least provides some increased relief to the widows and widowers of
New York State's bravest citizens, who gave their lives in service to
the people of New York State. In the past, these brave families have
faced a poverty stricken existence.
This legislation would prevent the return of that deplorable state of
affairs. As with previous legislation, there is no cost to the locali-
ties, as the state would reimburse them for this small increase.
PRIOR LEGISLATIVE HISTORY:
2017: S4588-A - Chapter 76
2016: S.7179-A - Chapter 347
2015: S.4081-A - Chapter 23
2014: S.6467-A - Chapter 104
2013: S.4257-B - Chapter 196
2012: S.6438-A - Chapter 285
2011: S.3994-A - Chapter 161
2010: S.6879 - Chapter 439
2009: S.2343 - Chapter 305
2008: S.6733 - Chapter 76
2007: S.2492 - Chapter 39
2006: S.6744 - Chapter 88
2005: S.3971-C - Chapter 48
2004: S.6579-C - Chapter 351
2003: S.3903 - Chapter 139
2002: S.7263 - Chapter 313
2001: S.3297-A - Chapter 264
2000: S.6866-A - Chapter 231
FISCAL IMPLICATIONS:
See fiscal notes.
EFFECTIVE DATE:
This act shall take effect July 1, 2018

S T A T E O F N E W Y O R K
________________________________________________________________________
7158
I N S E N A T E
(PREFILED)
January 3, 2018
___________
Introduced by Sen. GOLDEN -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
AN ACT to amend the general municipal law and the retirement and social
security law, in relation to increasing certain special accidental
death benefits
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision c of section 208-f of the general municipal
law, as amended by chapter 76 of the laws of 2017, is amended to read as
follows:
c. Commencing July first, two thousand [seventeen] EIGHTEEN the
special accidental death benefit paid to a widow or widower or the
deceased member's children under the age of eighteen or, if a student,
under the age of twenty-three, if the widow or widower has died, shall
be escalated by adding thereto an additional percentage of the salary of
the deceased member (as increased pursuant to subdivision b of this
section) in accordance with the following schedule:
calendar year of death
of the deceased member per centum
1977 or prior [226.2%] 236%
1978 [216.7%] 226.2%
1979 [207.5%] 216.7%
1980 [198.5%] 207.5%
1981 [189.8%] 198.5%
1982 [181.4%] 189.8%
1983 [173.2%] 181.4%
1984 [165.2%] 173.2%
1985 [157.5%] 165.2%
1986 [150.0%] 157.5%
1987 [142.7%] 150.0%
1988 [135.7%] 142.7%
1989 [128.8%] 135.7%
1990 [122.1%] 128.8%
1991 [115.7%] 122.1%

1992 [109.4%] 115.7%
1993 [103.3%] 109.4%
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13848-02-7
S. 7158 2
1994 [97.4%] 103.3%
1995 [91.6%] 97.4%
1996 [86.0%] 91.6%
1997 [80.6%] 86.0%
1998 [75.4%] 80.6%
1999 [70.2%] 75.4%
2000 [65.3%] 70.2%
2001 [60.5%] 65.3%
2002 [55.8%] 60.5%
2003 [51.3%] 55.8%
2004 [46.9%] 51.3%
2005 [42.6%] 46.9%
2006 [38.4%] 42.6%
2007 [34.4%] 38.4%
2008 [30.5%] 34.4%
2009 [26.7%] 30.5%
2010 [23.0%] 26.7%
2011 [19.4%] 23.0%
2012 [15.9%] 19.4%
2013 [12.6%] 15.9%
2014 [9.3%] 12.6%
2015 [6.1%] 9.3%
2016 [3.0%] 6.1%
2017 [0.0%] 3.0%
2018 0.0%
§ 2. Subdivision c of section 361-a of the retirement and social secu-
rity law, as amended by chapter 76 of the laws of 2017, is amended to
read as follows:
c. Commencing July first, two thousand [seventeen] EIGHTEEN the
special accidental death benefit paid to a widow or widower or the
deceased member's children under the age of eighteen or, if a student,
under the age of twenty-three, if the widow or widower has died, shall
be escalated by adding thereto an additional percentage of the salary of
the deceased member, as increased pursuant to subdivision b of this
section, in accordance with the following schedule:
calendar year of death
of the deceased member per centum
1977 or prior [226.2%] 236%
1978 [216.7%] 226.2%
1979 [207.5%] 216.7%
1980 [198.5%] 207.5%
1981 [189.8%] 198.5%
1982 [181.4%] 189.8%
1983 [173.2%] 181.4%
1984 [165.2%] 173.2%
1985 [157.5%] 165.2%
1986 [150.0%] 157.5%
1987 [142.7%] 150.0%
1988 [135.7%] 142.7%
1989 [128.8%] 135.7%
1990 [122.1%] 128.8%
1991 [115.7%] 122.1%
1992 [109.4%] 115.7%
1993 [103.3%] 109.4%
1994 [97.4%] 103.3%
1995 [91.6%] 97.4%
S. 7158 3
1996 [86.0%] 91.6%
1997 [80.6%] 86.0%
1998 [75.4%] 80.6%
1999 [70.2%] 75.4%
2000 [65.3%] 70.2%
2001 [60.5%] 65.3%
2002 [55.8%] 60.5%
2003 [51.3%] 55.8%
2004 [46.9%] 51.3%
2005 [42.6%] 46.9%
2006 [38.4%] 42.6%
2007 [34.4%] 38.4%
2008 [30.5%] 34.4%
2009 [26.7%] 30.5%
2010 [23.0%] 26.7%
2011 [19.4%] 23.0%
2012 [15.9%] 19.4%
2013 [12.6%] 15.9%
2014 [9.3%] 12.6%
2015 [6.1%] 9.3%
2016 [3.0%] 6.1%
2017 [0.0%] 3.0%
2018 0.0%
§ 3. This act shall take effect July 1, 2018.
FISCAL NOTE. -- Pursuant to Legislative Law, Section 50:
This bill would amend both the General Municipal Law and the Retire-
ment and Social Security Law to increase the salary used in the computa-
tion of the special accidental death benefit by 3% in cases where the
date of death was before 2018.
Insofar as this bill would amend the Retirement and Social Security
Law, it is estimated that there would be an additional annual cost of
approximately $493,000 above the approximately $11.3 million current
annual cost of this benefit. This cost would be shared by the State of
New York and all participating employers of the New York State and Local
Police and Fire Retirement System.
Summary of relevant resources:
The membership data used in measuring the impact of the proposed
change was the same as that used in the March 31, 2017 actuarial valu-
ation. Distributions and other statistics can be found in the 2017
Report of the Actuary and the 2017 Comprehensive Annual Financial
Report.
The actuarial assumptions and methods used are described in 2015,
2016, and 2017 Annual Report to the Comptroller on Actuarial Assump-
tions, and the Codes Rules and Regulations of the State of New York:
Audit and Control.
The Market Assets and GASB Disclosures are found in the March 31, 2017
New York State and Local Retirement System Financial Statements and
Supplementary Information.
I am a member of the American Academy of Actuaries and meet the Quali-
fication Standards to render the actuarial opinion contained herein.
This estimate, dated December 8, 2017, and intended for use only
during the 2018 Legislative Session, is Fiscal Note No. 2018-15,
prepared by the Actuary for the New York State and Local Retirement
System.

S7158A - Details

S7158A - Summary

Increases the special accidental death benefit paid to a widow or widower or the deceased member's children under the age of eighteen, or if a student, under the age of twenty-three.

S7158A - Sponsor Memo

BILL NUMBER: S7158A
SPONSOR: GOLDEN
TITLE OF BILL: An act to amend the general municipal law and the
retirement and social security law, in relation to increasing certain
special accidental death benefits
PURPOSE OR GENERAL IDEA OF BILL:
This legislation extends the escalation of a cost of living increase of
approximately 3% for all line-of-duty widows or widowers for fiscal year
2018-19.
SUMMARY OF PROVISIONS:
This bill amends subdivision c of section 208-f of the General Municipal
Law as amended by Chapter 76 of the Laws of 2017 and subdivision c of
section 361-a of the Retirement and Social Security Law, as amended by
Chapter 76 of the Laws of 2017.

EXISTING LAW:
The law allows special accidental death benefits to be paid to a
deceased members' widow or widower, or children under the age of eigh-
teen or, if a student, under the age of twenty-three, in accordance with
the stated schedule.
JUSTIFICATION:
Since 1978, the Legislature has passed and the Governor signed into law
a cost of living increase and a one-year escalation for all New York
State widows and widowers of police officers and firefighters killed in
the line-of-duty. The intent of the original 1978 law was to increase
their benefits to an amount that would reflect the impact of inflation.
However, the law did not provide for any new cost of living increase
after July 1, 1979.
Since that date, the cost of living has increased well over 3% each
year, including some periods of double-digit inflation. These same
widows and widowers are no longer receiving adequate benefits. This
Legislation does not totally cover the present inflation spiral, but it
at least provides some increased relief to the widows and widowers of
New York State's bravest citizens, who gave their lives in service to
the people of New York State. In the past, these brave families have
faced a poverty stricken existence. This legislation would prevent the
return of that deplorable state of affairs. As with previous legis-
lation, there is no cost to the localities, as the state would reimburse
them for this small increase.
PRIOR LEGISLATIVE HISTORY:
2017: S4588-A - Chapter 76
2016: S.7179-A - Chapter 347
2015: S.4081-A - Chapter 23
2014: S.6467-A - Chapter 104
2013: S.4257-B - Chapter 196
2012: S.6438-A - Chapter 285
2011: S.3994-A - Chapter 161
2010: S.6879 - Chapter 439
2009: S.2343 - Chapter 305
2008: S.6733 - Chapter 76
2007: S.2492 - Chapter 39
2006: S.6744 - Chapter 88
2005: S.3971-C - Chapter 48
2004: S.6579-C - Chapter 351
2003: S.3903 - Chapter 139
2002: S.7263 - Chapter 313
2001: S.3297-A - Chapter 264
2000: S.6866-A - Chapter 231
FISCAL IMPLICATIONS:
See fiscal notes.
EFFECTIVE DATE:
This act shall take effect July 1, 2018

S T A T E O F N E W Y O R K
________________________________________________________________________
7158--A
I N S E N A T E
(PREFILED)
January 3, 2018
___________
Introduced by Sen. GOLDEN -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
AN ACT to amend the general municipal law and the retirement and social
security law, in relation to increasing certain special accidental
death benefits
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision c of section 208-f of the general municipal
law, as amended by chapter 76 of the laws of 2017, is amended to read as
follows:
c. Commencing July first, two thousand [seventeen] EIGHTEEN the
special accidental death benefit paid to a widow or widower or the
deceased member's children under the age of eighteen or, if a student,
under the age of twenty-three, if the widow or widower has died, shall
be escalated by adding thereto an additional percentage of the salary of
the deceased member (as increased pursuant to subdivision b of this
section) in accordance with the following schedule:
calendar year of death
of the deceased member per centum
1977 or prior [226.2%] 236%
1978 [216.7%] 226.2%
1979 [207.5%] 216.7%
1980 [198.5%] 207.5%
1981 [189.8%] 198.5%
1982 [181.4%] 189.8%
1983 [173.2%] 181.4%
1984 [165.2%] 173.2%
1985 [157.5%] 165.2%
1986 [150.0%] 157.5%
1987 [142.7%] 150.0%
1988 [135.7%] 142.7%

EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13848-03-8
S. 7158--A 2
1989 [128.8%] 135.7%
1990 [122.1%] 128.8%
1991 [115.7%] 122.1%
1992 [109.4%] 115.7%
1993 [103.3%] 109.4%
1994 [97.4%] 103.3%
1995 [91.6%] 97.4%
1996 [86.0%] 91.6%
1997 [80.6%] 86.0%
1998 [75.4%] 80.6%
1999 [70.2%] 75.4%
2000 [65.3%] 70.2%
2001 [60.5%] 65.3%
2002 [55.8%] 60.5%
2003 [51.3%] 55.8%
2004 [46.9%] 51.3%
2005 [42.6%] 46.9%
2006 [38.4%] 42.6%
2007 [34.4%] 38.4%
2008 [30.5%] 34.4%
2009 [26.7%] 30.5%
2010 [23.0%] 26.7%
2011 [19.4%] 23.0%
2012 [15.9%] 19.4%
2013 [12.6%] 15.9%
2014 [9.3%] 12.6%
2015 [6.1%] 9.3%
2016 [3.0%] 6.1%
2017 [0.0%] 3.0%
2018 0.0%
§ 2. Subdivision c of section 361-a of the retirement and social secu-
rity law, as amended by chapter 76 of the laws of 2017, is amended to
read as follows:
c. Commencing July first, two thousand [seventeen] EIGHTEEN the
special accidental death benefit paid to a widow or widower or the
deceased member's children under the age of eighteen or, if a student,
under the age of twenty-three, if the widow or widower has died, shall
be escalated by adding thereto an additional percentage of the salary of
the deceased member, as increased pursuant to subdivision b of this
section, in accordance with the following schedule:
calendar year of death
of the deceased member per centum
1977 or prior [226.2%] 236%
1978 [216.7%] 226.2%
1979 [207.5%] 216.7%
1980 [198.5%] 207.5%
1981 [189.8%] 198.5%
1982 [181.4%] 189.8%
1983 [173.2%] 181.4%
1984 [165.2%] 173.2%
1985 [157.5%] 165.2%
1986 [150.0%] 157.5%
1987 [142.7%] 150.0%
1988 [135.7%] 142.7%
1989 [128.8%] 135.7%
1990 [122.1%] 128.8%
S. 7158--A 3
1991 [115.7%] 122.1%
1992 [109.4%] 115.7%
1993 [103.3%] 109.4%
1994 [97.4%] 103.3%
1995 [91.6%] 97.4%
1996 [86.0%] 91.6%
1997 [80.6%] 86.0%
1998 [75.4%] 80.6%
1999 [70.2%] 75.4%
2000 [65.3%] 70.2%
2001 [60.5%] 65.3%
2002 [55.8%] 60.5%
2003 [51.3%] 55.8%
2004 [46.9%] 51.3%
2005 [42.6%] 46.9%
2006 [38.4%] 42.6%
2007 [34.4%] 38.4%
2008 [30.5%] 34.4%
2009 [26.7%] 30.5%
2010 [23.0%] 26.7%
2011 [19.4%] 23.0%
2012 [15.9%] 19.4%
2013 [12.6%] 15.9%
2014 [9.3%] 12.6%
2015 [6.1%] 9.3%
2016 [3.0%] 6.1%
2017 [0.0%] 3.0%
2018 0.0%
§ 3. This act shall take effect July 1, 2018.
FISCAL NOTE. -- Pursuant to Legislative Law, Section 50:
SUMMARY OF BILL: The enactment of this proposed legislation would
amend General Municipal Law (GML) Section 208-f(c) to increase certain
Special Accidental Death Benefits (SADB) for surviving spouses, depend-
ent children, and certain other individuals (Eligible Beneficiaries) of
former uniformed employees of the city of New York and the New York City
Health and Hospitals Corporation, and for certain former employees of
the Triborough Bridge and Tunnel Authority, who were members of certain
New York City Pension Funds or Retirement Systems (NYCRS) and died as a
natural and proximate result of an accident sustained in the performance
of duty.
Effective Date for this proposed legislation: July 1, 2018.
IMPACT ON BENEFITS - SADB RECIPIENTS: With respect to the NYCRS, the
proposed legislation would impact the SADB payable to certain survivors
of members of the:
* New York City Employees' Retirement System (NYCERS),
* New York City Police Pension Fund (POLICE), or
* New York City Fire Pension Fund (FIRE),
and who were employed by one of the following employers in certain
positions:
* New York City Police Department - Uniformed Position,
* New York City Fire Department - Uniformed Position,
* New York City Department of Sanitation - Uniformed Position,
* New York City Housing Authority - Uniformed Position,
* New York City Transit Authority - Uniformed Position,
* New York City Department of Correction - Uniformed Position,
S. 7158--A 4
* New York City - Uniformed Position as Emergency Medical Technician
(EMT),
* New York City Health and Hospitals Corporation - Uniformed Position
as EMT, or
* Triborough Bridge and Tunnel Authority - Bridge and Tunnel Position.
DESCRIPTION OF BENEFITS PAYABLE: Under the GML, the basic SADB is
defined as:
The salary of the deceased member at date of death (or, in certain
instances, a greater salary based on a higher rank or other
status)(Final Salary), less the following payments to an Eligible Bene-
ficiary:
* Any NYCRS death benefit as adjusted by any Supplementation or Cost-
of-Living Adjustment (COLA),
* Any Social Security death benefit, and
* Any Workers' Compensation benefit.
The SADB is paid to the deceased member's surviving spouse, if alive.
If the spouse is no longer alive, the SADB is paid to the deceased
member's children until age eighteen or until age twenty-three of a
student. If neither spouse nor a dependent child is alive, the SADB may
be paid to certain other individuals, if eligible, in accordance with
certain laws related to the World Trade Center attack.
The GML also provides that the SADB is subject to escalation based on
the calendar year in which the former member died. The SADB has tradi-
tionally been increased by a cumulative, incremental percentage of Final
Salary based on the calendar year of the member's death.
Under the proposed legislation, effective July 1, 2018, an additional
3.0% of Final Salary would be applied to the SADB paid due to deaths
occurring in each calendar year on and after 1977. The SADB for deaths
occurring prior to 1977 would receive the same escalation as deaths
occurring in 1977.
FINANCIAL IMPACT - EMPLOYER PAYMENTS: With respect to the NYCRS, the
additional annual employer payments expected to be paid during the first
year, if the proposed legislation is enacted, would equal approximately
$3.4 million.
As a result of the past four decades' practice of providing 3.0% COLAs
on the SADB each year, and the likelihood that COLAs will continue to be
granted in the future, the NYCRS Preliminary Fiscal Year 2018 employer
contributions reflected, for the first time, the value of the SADB
provided pursuant to GML Section 208(f) with an annual escalation
assumption of 3.0%. Since then, the Actuary has continued to include the
liability for SADB benefits and the assumed future annual escalation
increases of 3.0%, including the additional cost associated with this
proposed legislation, in NYCRS employer contributions. Therefore, the
costs of this proposed legislation have already been accounted for and
will not result in a further increase in employer contributions.
Conversely, should this proposed legislation fail to pass, NYCRS employ-
er contributions would decrease by approximately $400,000 per year for
14 years beginning in Fiscal Year 2021 as a result of an actuarial gain.
FINANCIAL IMPACT - ACTUARIAL PRESENT VALUES OF BENEFITS (APVB): With
respect to Eligible Beneficiaries of deceased NYCRS members who would be
impacted by this proposed legislation, under the actuarial assumptions
used in the NYCRS June 30, 2016 (Lag) actuarial valuations, including an
annual Actuarial Interest Rate (AIR) assumption of 7.0%, the enactment
of this proposed legislation would increase the APVB by approximately
$36.9 million as of June 30, 2018.
S. 7158--A 5
OTHER COSTS: Enactment of this proposed legislation would also be
expected to result in modest increases in administrative expenses of
NYCERS, POLICE and FIRE, their participating employers, and certain New
York City agencies.
CENSUS DATA: The financial impact of the proposed legislation is based
upon the census data for such Eligible Beneficiaries provided by the
NYCRS.
TOTAL ACCIDENTAL DEATH BENEFIT PAID BY THE NYCRS
Annual Accidental Death
Number of Deceased Benefit Prior to Proposed
Members with Eligible July 1, 2018 Increase
Retirement System Survivors ($ Millions)
________________________________________________________________________
NYCERS 36 $2.8
POLICE 367 38.8
FIRE 621 70.6
Total 1,024 $112.2
ACTUARIAL ASSUMPTIONS AND METHODS: The increase in the APVB presented
herein has been calculated based on the same actuarial assumptions and
methods in effect for the June 30, 2016 (Lag) actuarial valuations used
to determine the Preliminary Fiscal Year 2018 employer contributions of
NYCERS, POLICE and FIRE, including an annual Actuarial Interest Rate
(AIR) assumption of 7.0% (net of Investment Expenses). Please note these
assumptions and methods are subject to change as this valuation is not
considered final until the end of the City's Fiscal Year 2018.
STATEMENT OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief Actu-
ary for, and independent of, the New York City Retirement Systems and
Pension Funds. I am a Fellow of the Society of Actuaries, an Enrolled
Actuary under the Employee Retirement Income and Security Act of 1974
(ERISA), a Member of the American Academy of Actuaries, and a Fellow of
the Conference of Consulting Actuaries. I meet the Qualification Stand-
ards of the American Academy of Actuaries to render the actuarial opin-
ion contained herein. To the best of my knowledge, the results
contained herein have been prepared in accordance with generally
accepted actuarial principles and procedures, and with the Actuarial
Standards of Practice issued by the Actuarial Standards Board.
FISCAL NOTE IDENTIFICATION: This Fiscal Note 2018-02 dated January 31,
2018, was prepared by the Chief Actuary for the New York City Employees'
Retirement System, the New York City Police Pension Fund and New York
City Fire Pension Fund. This estimate is intended for use only during
the 2018 Legislative Session.

S7158B (ACTIVE) - Details

S7158B (ACTIVE) - Summary

Increases the special accidental death benefit paid to a widow or widower or the deceased member's children under the age of eighteen, or if a student, under the age of twenty-three.

S7158B (ACTIVE) - Sponsor Memo

BILL NUMBER: S7158B
SPONSOR: GOLDEN
TITLE OF BILL: An act to amend the general municipal law and the
retirement and social security law, in relation to increasing certain
special accidental death benefits
PURPOSE OR GENERAL IDEA OF BILL:
This legislation extends the escalation of a cost of living increase of
approximately 3% for all line-of-duty widows or widowers for fiscal year
2018-19.
SUMMARY OF PROVISIONS:
This bill amends subdivision c of section 208-f of the General Municipal
Law as amended by Chapter 76 of the Laws of 2017 and subdivision c of
section 361-a of the Retirement and Social Security Law, as amended by
Chapter 76 of the Laws of 2017.

EXISTING LAW:
The law allows special accidental death benefits to be paid to a
deceased members' widow or widower, or children under the age of eigh-
teen or, if a student, under the age of twenty-three, in accordance with
the stated schedule.
JUSTIFICATION:
Since 1978, the Legislature has passed and the Governor signed into law
a cost of living increase and a one-year escalation for all New York
State widows and widowers of police officers and firefighters killed in
the line-of-duty. The intent of the original 1978 law was to increase
their benefits to an amount that would reflect the impact of inflation.
However, the law did not provide for any new cost of living increase
after July 1, 1979.
Since that date, the cost of living has increased well over 3% each
year, including some periods of double-digit inflation. These same
widows and widowers are no longer receiving adequate benefits. This
Legislation does not totally cover the present inflation spiral, but it
at least provides some increased relief to the widows and widowers of
New York State's bravest citizens, who gave their lives in service to
the people of New York State. In the past, these brave families have
faced a poverty stricken existence.
This legislation would prevent the return of that deplorable state of
affairs. As with previous legislation, there is no cost to the locali-
ties, as the state would reimburse them for this small increase.
PRIOR LEGISLATIVE HISTORY:
2017: S.4588-A - Chapter 76
2016: S.7179-A - Chapter 347
2015: S.4081-A - Chapter 23
2014: S.6467-A - Chapter 104
2013: S.4257-B - Chapter 196
2012: S.6438-A - Chapter 285
2011: S.3994-A - Chapter 161
2010: S.6879 - Chapter 439
2009: S.2343 - Chapter 305
2008: S.6733 - Chapter 76
2007: S.2492 - Chapter 39
2006: S.6744 - Chapter 88
2005: S.3971-C - Chapter 48
2004: S.6579-C - Chapter 351
2003: S.3903 - Chapter 139
2002: S.7263 - Chapter 313
2001: S.3297-A - Chapter 264
2000: S.6866-A - Chapter 231
FISCAL IMPLICATIONS:
See fiscal notes.
EFFECTIVE DATE:
This act shall take effect July 1, 2018

S T A T E O F N E W Y O R K
________________________________________________________________________
7158--B
I N S E N A T E
(PREFILED)
January 3, 2018
___________
Introduced by Sen. GOLDEN -- read twice and ordered printed, and when
printed to be committed to the Committee on Civil Service and Pensions
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the general municipal law and the retirement and social
security law, in relation to increasing certain special accidental
death benefits
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision c of section 208-f of the general municipal
law, as amended by chapter 76 of the laws of 2017, is amended to read as
follows:
c. Commencing July first, two thousand [seventeen] EIGHTEEN the
special accidental death benefit paid to a widow or widower or the
deceased member's children under the age of eighteen or, if a student,
under the age of twenty-three, if the widow or widower has died, shall
be escalated by adding thereto an additional percentage of the salary of
the deceased member (as increased pursuant to subdivision b of this
section) in accordance with the following schedule:
calendar year of death
of the deceased member per centum
1977 or prior [226.2%] 236%
1978 [216.7%] 226.2%
1979 [207.5%] 216.7%
1980 [198.5%] 207.5%
1981 [189.8%] 198.5%
1982 [181.4%] 189.8%
1983 [173.2%] 181.4%
1984 [165.2%] 173.2%
1985 [157.5%] 165.2%
1986 [150.0%] 157.5%

EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13848-05-8
S. 7158--B 2
1987 [142.7%] 150.0%
1988 [135.7%] 142.7%
1989 [128.8%] 135.7%
1990 [122.1%] 128.8%
1991 [115.7%] 122.1%
1992 [109.4%] 115.7%
1993 [103.3%] 109.4%
1994 [97.4%] 103.3%
1995 [91.6%] 97.4%
1996 [86.0%] 91.6%
1997 [80.6%] 86.0%
1998 [75.4%] 80.6%
1999 [70.2%] 75.4%
2000 [65.3%] 70.2%
2001 [60.5%] 65.3%
2002 [55.8%] 60.5%
2003 [51.3%] 55.8%
2004 [46.9%] 51.3%
2005 [42.6%] 46.9%
2006 [38.4%] 42.6%
2007 [34.4%] 38.4%
2008 [30.5%] 34.4%
2009 [26.7%] 30.5%
2010 [23.0%] 26.7%
2011 [19.4%] 23.0%
2012 [15.9%] 19.4%
2013 [12.6%] 15.9%
2014 [9.3%] 12.6%
2015 [6.1%] 9.3%
2016 [3.0%] 6.1%
2017 [0.0%] 3.0%
2018 0.0%
§ 2. Subdivision c of section 361-a of the retirement and social secu-
rity law, as amended by chapter 76 of the laws of 2017, is amended to
read as follows:
c. Commencing July first, two thousand [seventeen] EIGHTEEN the
special accidental death benefit paid to a widow or widower or the
deceased member's children under the age of eighteen or, if a student,
under the age of twenty-three, if the widow or widower has died, shall
be escalated by adding thereto an additional percentage of the salary of
the deceased member, as increased pursuant to subdivision b of this
section, in accordance with the following schedule:
calendar year of death
of the deceased member per centum
1977 or prior [226.2%] 236%
1978 [216.7%] 226.2%
1979 [207.5%] 216.7%
1980 [198.5%] 207.5%
1981 [189.8%] 198.5%
1982 [181.4%] 189.8%
1983 [173.2%] 181.4%
1984 [165.2%] 173.2%
1985 [157.5%] 165.2%
1986 [150.0%] 157.5%
1987 [142.7%] 150.0%
1988 [135.7%] 142.7%
S. 7158--B 3
1989 [128.8%] 135.7%
1990 [122.1%] 128.8%
1991 [115.7%] 122.1%
1992 [109.4%] 115.7%
1993 [103.3%] 109.4%
1994 [97.4%] 103.3%
1995 [91.6%] 97.4%
1996 [86.0%] 91.6%
1997 [80.6%] 86.0%
1998 [75.4%] 80.6%
1999 [70.2%] 75.4%
2000 [65.3%] 70.2%
2001 [60.5%] 65.3%
2002 [55.8%] 60.5%
2003 [51.3%] 55.8%
2004 [46.9%] 51.3%
2005 [42.6%] 46.9%
2006 [38.4%] 42.6%
2007 [34.4%] 38.4%
2008 [30.5%] 34.4%
2009 [26.7%] 30.5%
2010 [23.0%] 26.7%
2011 [19.4%] 23.0%
2012 [15.9%] 19.4%
2013 [12.6%] 15.9%
2014 [9.3%] 12.6%
2015 [6.1%] 9.3%
2016 [3.0%] 6.1%
2017 [0.0%] 3.0%
2018 0.0%
§ 3. This act shall take effect July 1, 2018.
FISCAL NOTE. -- Pursuant to Legislative Law, Section 50:
SUMMARY OF BILL: The enactment of this proposed legislation would
amend General Municipal Law (GML) Section 208-f(c) to increase certain
Special Accidental Death Benefits (SADB) for surviving spouses, depend-
ent children, and certain other individuals (Eligible Beneficiaries) of
former uniformed employees of the city of New York and the New York City
Health and Hospitals Corporation, and for certain former employees of
the Triborough Bridge and Tunnel Authority, who were members of certain
New York City Pension Funds or Retirement Systems (NYCRS) and died as a
natural and proximate result of an accident sustained in the performance
of duty.
Effective Date for this proposed legislation: July 1, 2018.
IMPACT ON BENEFITS - SADB RECIPIENTS: With respect to the NYCRS, the
proposed legislation would impact the SADB payable to certain survivors
of members of the:
* New York City Employees' Retirement System (NYCERS),
* New York City Police Pension Fund (POLICE), or
* New York City Fire Pension Fund (FIRE),
and who were employed by one of the following employers in certain
positions:
* New York City Police Department - Uniformed Position,
* New York City Fire Department - Uniformed Position,
* New York City Department of Sanitation - Uniformed Position,
* New York City Housing Authority - Uniformed Position,
* New York City Transit Authority - Uniformed Position,
S. 7158--B 4
* New York City Department of Correction - Uniformed Position,
* New York City - Uniformed Position as Emergency Medical Technician
(EMT),
* New York City Health and Hospitals Corporation - Uniformed Position
as EMT, or
* Triborough Bridge and Tunnel Authority - Bridge and Tunnel Position.
DESCRIPTION OF BENEFITS PAYABLE: Under the GML, the basic SADB is
defined as:
The salary of the deceased member at date of death (or, in certain
instances, a greater salary based on a higher rank or other
status)(Final Salary), less the following payments to an Eligible Bene-
ficiary:
* Any NYCRS death benefit as adjusted by any Supplementation or Cost-
of-Living Adjustment (COLA),
* Any Social Security death benefit, and
* Any Workers' Compensation benefit.
The SADB is paid to the deceased member's surviving spouse, if alive.
If the spouse is no longer alive, the SADB is paid to the deceased
member's children until age eighteen or until age twenty-three of a
student. If neither spouse nor a dependent child is alive, the SADB may
be paid to certain other individuals, if eligible, in accordance with
certain laws related to the World Trade Center attack.
The GML also provides that the SADB is subject to escalation based on
the calendar year in which the former member died. The SADB has tradi-
tionally been increased by a cumulative, incremental percentage of Final
Salary based on the calendar year of the member's death.
Under the proposed legislation, effective July 1, 2018, an additional
3.0% of Final Salary would be applied to the SADB paid due to deaths
occurring in each calendar year on and after 1977. The SADB for deaths
occurring prior to 1977 would receive the same escalation as deaths
occurring in 1977.
FINANCIAL IMPACT - EMPLOYER PAYMENTS: With respect to the NYCRS, the
additional annual employer payments expected to be paid during the first
year, if the proposed legislation is enacted, would equal approximately
$3.4 million.
As a result of the past four decades' practice of providing 3.0% COLAs
on the SADB each year, and the likelihood that COLAs will continue to be
granted in the future, the NYCRS Preliminary Fiscal Year 2018 employer
contributions reflected, for the first time, the value of the SADB
provided pursuant to GML Section 208(f) with an annual escalation
assumption of 3.0%. Since then, the Actuary has continued to include the
liability for SADB benefits and the assumed future annual escalation
increases of 3.0%, including the additional cost associated with this
proposed legislation, in NYCRS employer contributions. Therefore, the
costs of this proposed legislation have already been accounted for and
will not result in a further increase in employer contributions.
Conversely, should this proposed legislation fail to pass, NYCRS employ-
er contributions would decrease by approximately $400,000 per year for
14 years beginning in Fiscal Year 2021 as a result of an actuarial gain.
FINANCIAL IMPACT - ACTUARIAL PRESENT VALUES OF BENEFITS (APVB): With
respect to Eligible Beneficiaries of deceased NYCRS members who would be
impacted by this proposed legislation, under the actuarial assumptions
used in the NYCRS June 30, 2016 (Lag) actuarial valuations, including an
annual Actuarial Interest Rate (AIR) assumption of 7.0%, the enactment
of this proposed legislation would increase the APVB by approximately
$36.9 million as of June 30, 2018.
S. 7158--B 5
OTHER COSTS: Enactment of this proposed legislation would also be
expected to result in modest increases in administrative expenses of
NYCERS, POLICE and FIRE, their participating employers, and certain New
York City agencies.
CENSUS DATA: The financial impact of the proposed legislation is based
upon the census data for such Eligible Beneficiaries provided by the
NYCRS.
TOTAL ACCIDENTAL DEATH BENEFIT PAID BY THE NYCRS
Annual Accidental Death
Number of Deceased Benefit Prior to Proposed
Members with Eligible July 1, 2018 Increase
Retirement System Survivors ($ Millions)
________________________________________________________________________
NYCERS 36 $2.8
POLICE 367 38.8
FIRE 621 70.6
Total 1,024 $112.2
ACTUARIAL ASSUMPTIONS AND METHODS: The increase in the APVB presented
herein has been calculated based on the same actuarial assumptions and
methods in effect for the June 30, 2016 (Lag) actuarial valuations used
to determine the Preliminary Fiscal Year 2018 employer contributions of
NYCERS, POLICE and FIRE, including an annual Actuarial Interest Rate
(AIR) assumption of 7.0% (net of Investment Expenses). Please note these
assumptions and methods are subject to change as this valuation is not
considered final until the end of the City's Fiscal Year 2018.
STATEMENT OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief Actu-
ary for, and independent of, the New York City Retirement Systems and
Pension Funds. I am a Fellow of the Society of Actuaries, an Enrolled
Actuary under the Employee Retirement Income and Security Act of 1974
(ERISA), a Member of the American Academy of Actuaries, and a Fellow of
the Conference of Consulting Actuaries. I meet the Qualification Stand-
ards of the American Academy of Actuaries to render the actuarial opin-
ion contained herein. To the best of my knowledge, the results
contained herein have been prepared in accordance with generally
accepted actuarial principles and procedures, and with the Actuarial
Standards of Practice issued by the Actuarial Standards Board.
FISCAL NOTE IDENTIFICATION: This Fiscal Note 2018-02 dated January 31,
2018, was prepared by the Chief Actuary for the New York City Employees'
Retirement System, the New York City Police Pension Fund and New York
City Fire Pension Fund. This estimate is intended for use only during
the 2018 Legislative Session.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would amend both the General Municipal Law and the Retire-
ment and Social Security Law to increase the salary used in the computa-
tion of the special accidental death benefit by 3% in cases where the
date of death was before 2018.
Insofar as this bill would amend the Retirement and Social Security
Law, it is estimated that there would be an additional annual cost of
approximately $493,000 above the approximately $11.3 million current
annual cost of this benefit. This cost would be shared by the State of
New York and all participating employers of the New York State and Local
Police and Fire Retirement System.
Summary of relevant resources:
S. 7158--B 6
The membership data used in measuring the impact of the proposed
change was the same as that used in the March 31, 2017 actuarial valu-
ation. Distributions and other statistics can be found in the 2017
Report of the Actuary and the 2017 Comprehensive Annual Financial
Report.
The actuarial assumptions and methods used are described in 2015,
2016, and 2017 Annual Report to the Comptroller on Actuarial Assump-
tions, and the Codes Rules and Regulations of the State of New York:
Audit and Control.
The Market Assets and GASB Disclosures are found in the March 31, 2017
New York State and Local Retirement System Financial Statements and
Supplementary Information.
I am a member of the American Academy of Actuaries and meet the Quali-
fication Standards to render the actuarial opinion contained herein.
This estimate, dated December 8, 2017, and intended for use only
during the 2018 Legislative Session, is Fiscal Note No. 2018-15,
prepared by the Actuary for the New York State and Local Retirement
System.

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